qualified board or exchange

(7)The term “qualified board or exchange” means— (A)a national securities exchange which is registered with the Securities and Exchange Commission, (B)a domestic board of trade designated as a contract market by the Commodity Futures Trading Commission, or (C)any other exchange, board of trade, or other market which the Secretary determines has rules adequate to carry out the purposes of this section.

Source

26 USC § 1256(g)(7)


Scoping language

For purposes of this section
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